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TypeBare Act JurisdictionCentral Government

Finance (No. 2) Act 1977 Section 4

4 Amendment of Section 9

~1 min read
https://sooperkanoon.com/act/4718

Bare act section · Research

About this section

Finance (No. 2) Act 1977 Section 4 is part of Finance (No. 2) Act 1977 - 4 Amendment of Section 9. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 9 of the Income-tax Act, in sub-section (1), -

(a) after cl. (vii) and before the Explanation, the following proviso shall be inserted, namely :-

"Provided that nothing contained in this clause shall apply in relation to any income by way of fees for technical services payable in pursuance of an agreement made before the 1st day of April, 1976 and approved by the Central Government.";

(b) the Explanation below cl. (vii) shall be numbered as Explanation 2 and before that Explanation as so numbered, the following Explanation shall be inserted, namely :-

"Explanation 1 : For the purposes of the foregoing proviso, an agreement made on or after the 1st day of April, 1976 shall be deemed to have been made before that date if the agreement is made in accordance with proposals approved by the Central Government before that date.".

Frequently asked questions

What does Finance (No. 2) Act 1977 Section 4 provide?

Section Section 4 of the Finance (No. 2) Act 1977 (4 Amendment of Section 9) is reproduced on this page as part of the Finance (No. 2) Act 1977. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance (No. 2) Act 1977 Section 4?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance (No. 2) Act 1977 Section 4. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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